In business accounting, money a company earns from selling goods or services before expenses is called revenue.
Revenue is the top line of an income statement because it appears before operating costs, interest, taxes, and other deductions. It can come from product sales, service fees, subscriptions, licensing, or other ordinary business activities. A company may report revenue when it earns it under accrual accounting, rather than only when cash arrives.
Revenue is not the same as profit. A business can generate substantial revenue while losing money if its expenses are higher. It is also different from cash flow, since sales made on credit can create revenue before customers pay. Analysts often compare revenue across periods to assess growth, while examining margins and cash flow to judge financial quality.